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Federal housing law

0926 Publ 4390 (PDF)

Federal housing law as enacted — verbatim and citable.

Edition
2026-10-03
Last updated
2026-10-04
Jurisdiction
United States

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p4390.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).


Important Information – Read First!

VITA/TCE Computer Loan Program

Guidance and Resources

This computer is loaned in support of VITA (Volunteer Income Tax Assistance) and TCE (Tax Counseling for the Elderly) programs. It is the property of Internal Revenue Service.

For password assistance, please refer to your Laptop Ship Week Notification Letter or contact your local SPEC Relationship Manager (RM) or AARP Coordinator (if applicable)

Reporting a Problem:

An e-mail address is available to get assistance and /or report problems.

› Computer problems- Email the VITA/TCE Depot at vitadepot@irs.gov to report problems with your computer. You may also

contact your local IRS SPEC contact who can open a ticket with IRS computer Support, if necessary. Below are examples of computer problems that will require an email being sent to the VITA/TCE Depot:

› Missing or broken components (e.g.., mouse, drive, power cord, etc.)

› Inventory issues (packing list/Property Loan Agreement do not match; all computer listed not received)

› Operating System (computer will not boot: screen is blank, etc.)

Note: Always report problems with equipment to IRS. Do not obtain work from the manufacturer while on loan. Charges may be incurred that cannot be reimbursed.

Helpful Information:

Refer to the following publication for information on the Computer Loan Program.

› Publication 4473, Computer Loan Program – Welcome Package

› Please do not add more than the required amount of laptops in each box.

› When packing laptops for shipment, please ensure they are properly insulated with bubble wrap or other appropriate packing

material so they will not be damaged during shipment. do not pack them using Styrofoam packing peanuts or paper.

› Remove all paperwork, removable disks, and personal items from laptop bag.

› Remove all notes,labels, or other information taped to the laptop.

The following items are included with the computer. All items must be returned with the computer.

Contact VITA/TCE Depot for missing or damaged items.

› Power Cord – some power cords are in two pieces; both

pieces should be present.

› Battery – this is generally already in the computer. Prior to

turning the computer on, please charge the battery by plugging the computer into a power outlet for 24 hours .

› Network connecting cord – computers include internal

networking and a connecting cord is furnished in the event the equipment will be networked.

› Computer carry bag.

› External mouse.

Returning the Computer:

› All laptops must be returned to be received at the VITA/TCE

Depot by May 15.

› Please save the box and packaging materials for reuse when

returning computers to the Depot at the end of the filing season. A UPS pre-paid shipping label is included in the original shipment for returning the computers to:

Internal Revenue Service VITA/TCE Depot 1040 Waverly Avenue, M/S 800 Holstville, NY 11742

› If return labels are needed contact your local SPEC office.

The VITA/TCE Depot will not be able to supply boxes or packing filler if these items are lost or misplaced. To schedule pickup of laptops, call UPS at 1-800-742-5877 or access their website at www.ups.com . All fees are charged to the IRS mail account. UPS will provide a receipt when they pick up or you drop off the equipment. Keep this for your records. Provide the bar code(s) and UPS tracking number(s) to your SPEC RM to assist with research in the event a return shipment is lost.

Publication 4390 (Rev. 9-2026) Catalog Number 38843P Department of the Treasury Internal Revenue Service www.irs.gov

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